DCIT CENTRAL CIRCLE 2, FARIDABAD V. KALAKRITI INFRATRADE PVT. LTD., FARIDABAD

CO 120/DEL/2024

AI Insights

The case involves two Cross Objections filed by the Revenue against Kalakriti Infratrade Pvt. Ltd. concerning the assessment years 2011-12 and 2012-13. The Revenue challenged the Tribunal's earlier decisions which had favored the assessee. The main issues in the Cross Objections were the maintainability of the appeals due to procedural delays and the relevance of the appeals post the Tribunal's final orders in the related assessee's appeals. The Tribunal dismissed the Cross Objections on the grounds of excessive delay and the irrelevance of the appeals following the prior decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471791 (ITAT-DELHI)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: DEEPESH GARG

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER C.O.:- 120/Del/2024 Arising out of ITA No.- 3567/Del/2018 (Assessment Year- 2011-12) DCIT, Central Circle-2, Faridabad. Vs. Kalakriti Infratrade Pvt. Ltd. Faridabad. PAN No: AACCK9052H APPELLANT RESPONDENT C.O.:- 121/Del/2024 Arising out of ITA No.- 3568/Del/2018 (Assessment Year- 2012-13) DCIT, Central Circle-2. Faridabad. Vs. Kalakriti Infratrade Pvt. Ltd. Faridabad. PAN No: AACCK9052H APPELLANT RESPONDENT Revenue by : Shri Dayainder Singh Sidhu, CIT(DR Assessee by : Shri Deepesh Garg, Adv. Date of Hearing : 06.03.2025 Date of Pronouncement : 06.03.2025 C.Os. No.- 120 and 121/Del/2024 Kalakriti Infratrade Pvt. Ltd. Page 2 of 4 ORDER PER AMITABH SHUKLA, ACCOUNTANT MEMBER: Both the appeals, involved identical issues except for difference in figures of addition made and, hence, both the appeals of the Revenue were heard together and are being disposed of by this common order, for the sake of convenience, by only dealing with revenue’s C.O. No.- 120/Del/2024, and the decision thereof will apply mutatis mutandis to revenue’s other appeal vide C.O. No.- 121/Del/2024. 2. At the outset, Ld. Counsel for the assessee informed that the C.O. filed by the revenue are non-maintainable because of two major deficiencies. The first being the same filed after a delay of 2381 days and secondly that it has become infructuous since a coordinate Bench of this Tribunal has passed final orders in respect of appeal for which the C.O. was filed. The Ld. DR could not controvert the arguments put forth by the Ld. Counsel for the assesse. 3. We have heard rival submissions, in the light of the material available on record. We have noted that the impugned C.O. contesting assessee’s appeal made vide ITA No.- 3567/Del/2018, C.Os. No.- 120 and 121/Del/2024 Kalakriti Infratrade Pvt. Ltd. Page 3 of 4 for A.Y. 2011-12 was filed on 06.12.2024. The defect notice, for the delay was issued by the Registrar on 04.02.2025. till date no reason has been adduced by the Revenue to justify the said delay. We have also noted that by a combined order dated 11.12.2024, passed in ITA Nos.- 3567 and 3568/Del/2018, an Hon’ble Co- ordinate Bench of this Tribunal passed its order allowing the appeal of the assesse. Thus, considering the lack of any justification for the delay as well as final order passed in respect of ITA for which, Cross Objection were filed, the appeal of the Revenue has become infructuous and therefore the same is dismissed. 4. The decision taken in Revenue’s C.O. No.- 120/Del/2024 shall apply mutatis mutandis in Revenue’s other appeal vide C.O. No.- 121/Del/2024. 5. In the result, both the C.Os of the Revenue are dismissed. Order pronounced in the Open Court on 06.03.2025 Sd/- Sd/- (ANUBHAV SHARMA) (AMITABH SHUKLA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06/03/2025. Pooja/- C.Os. No.- 120 and 121/Del/2024 Kalakriti Infratrade Pvt. Ltd. Page 4 of 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 1. Date of dictation of Tribunal order 6.3.25 Direct 2. Date on which the typed draft Tribunal Order is placed before the Dictating Member 6.3.25 3. Date on which the typed draft Tribunal order is placed before the other Member 4. Date on which the approved draft Tribunal order comes to the Sr. PS/PS 5. Date on which the fair Tribunal order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal order 9 Date of killing off the disposed of files on the judisis Portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the order "